REGISTERED NUMBER: 07135034 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Flavko Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Flavell

M A Flavell

REGISTERED OFFICE:

794 High Street

Kingswinford

West Midlands

DY6 8BQ

REGISTERED NUMBER:

07135034 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

670,335

696,702

CURRENT ASSETS

Stocks

28,850

28,750

Debtors

5

406,222

622,141

Cash at bank and in hand

126,912

2,598

561,984

653,489

CREDITORS

Amounts falling due within one year

6

664,071

689,265

NET CURRENT LIABILITIES

(102,087

)

(35,776

)

TOTAL ASSETS LESS CURRENT LIABILITIES

568,248

660,926

CREDITORS

Amounts falling due after more than one year

7

(101,621

)

(136,136

)

PROVISIONS FOR LIABILITIES

(127,364

)

(164,909

)

NET ASSETS

339,263

359,881

CAPITAL AND RESERVES

Called up share capital

9

2

2

Revaluation reserve

10

166,482

130,305

Retained earnings

10

172,779

229,574

SHAREHOLDERS' FUNDS

339,263

359,881

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

R J Flavell - Director

M A Flavell - Director

1.	STATUTORY INFORMATION

Flavko Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

50% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

50% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 February 2025

127,642

14,204

1,106,829

1,366

1,250,041

Additions

46,707

-

112,280

306

159,293

Disposals

(9,400

)

-

(150,500

)

-

(159,900

)

At 31 January 2026

164,949

14,204

1,068,609

1,672

1,249,434

DEPRECIATION

At 1 February 2025

76,601

13,070

462,414

1,254

553,339

Charge for year

18,346

567

101,240

209

120,362

Eliminated on disposal

(3,384

)

-

(91,218

)

-

(94,602

)

At 31 January 2026

91,563

13,637

472,436

1,463

579,099

NET BOOK VALUE

At 31 January 2026

73,386

567

596,173

209

670,335

At 31 January 2025

51,041

1,134

644,415

112

696,702

Cost or valuation at 31 January 2026 is represented by:

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2016

-

-

13,645

-

13,645

Valuation in 2025

-

-

152,837

-

152,837

Cost

164,949

14,204

902,127

1,672

1,082,952

164,949

14,204

1,068,609

1,672

1,249,434

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

58,428

249,724

Amounts owed by associates

347,794

369,721

Directors' current accounts

-

2,696

406,222

622,141

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

19,951

19,984

Other loans

53,400

3,000

Hire purchase contracts

132,466

151,269

Trade creditors

168,145

156,598

Tax

52,882

40,117

Social security and other taxes

18,962

17,006

VAT

101,819

143,368

Other creditors

45,437

127,457

Directors' current accounts

68,415

28,045

Accrued expenses

2,594

2,421

664,071

689,265

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

101,621

136,136

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank overdrafts

19,951

19,984

Hire purchase contracts

234,087

287,405

254,038

307,389

Hire purchase liabilities are secured over the assets to which they relate.

The liability to the factoring company is secured over the company's trade debtors.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

2

Ordinary

1

2

2

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 February 2025

229,574

166,482

396,056

Profit for the year

9,205

9,205

Dividends

(66,000

)

(66,000

)

At 31 January 2026

172,779

166,482

339,261

11.	RELATED PARTY DISCLOSURES

The company paid the following dividends to its directors in the year under review:

Mr R J Flavell £33,000

Mr M A Flavell £33,000

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by the two directors who each hold 50% of the company's issued share capital.